TMI BlogLevy of penalty - Waiver u/s 80 - it is seen that whatever tax is paid by the appellant is available to...Levy of penalty - Waiver u/s 80 - it is seen that whatever tax is paid by the appellant is available to them as Cenvat credit. In such a situation, being a big company, we are of the view that the appellant had no intention to avoid payment of service tax which would have been available to them as Cenvat credit and non payment would not result in any financial benefit - penalty waived - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
